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The Application of Nonparametric Methods in Nonprofit Sector

  • Jaroslav Mazanec
  • Alzbeta Bielikova
Conference paper
Part of the Springer Proceedings in Business and Economics book series (SPBE)

Abstract

This article deals with the funding of nonprofit organizations with emphasis on so-called tax assignation in the Slovak Republic. The aim of this paper is to identify the correlation between corporate tax of selected companies and contributions from tax assignation for corporate nonprofit organizations that were established by these enterprises. The sample includes 67 corporate nonprofit organizations. Information for quantification is gathered from various sources, i.e. financial administration of the Slovak Republic, Ministry of Finance of the Slovak Republic and Ministry of Interior of the Slovak Republic. For the quantification of correlation, we applied nonparametric methods (tests), i.e. Spearman test and Kendall test, within the Statistical Analysis Software (SAS). Based on the results, we claim that the correlation between corporate tax and tax assignation for corporate nonprofit organizations achieved a relatively high level. It means that corporate tax of selected companies has influence on contribution volume of tax assignation for corporate nonprofit organizations. Based on the results, we can claim that private companies establish nonprofit organizations due to the tax assignation. Via these sources, nonprofit organizations support a variety of charitable activities in the marketing area.

Keywords

Nonprofit Sector Non-Governmental Organization Corporate Nonprofit Organization Assignation Mechanism Nonparametric Method Nonparametric Test Spearman Test Kendall Test 

Notes

Acknowledgements

This contribution was undertaken as part of the research project VEGA 1/0696/16 and project VEGA 1/0244/16: Personnel marketing as a new approach of ensuring and maintaining the skilled workforce in Slovak companies.

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Copyright information

© Springer International Publishing AG, part of Springer Nature 2018

Authors and Affiliations

  1. 1.Department of EconomicsUniversity of Zilina, Faculty of Operation and Economics of Transport and CommunicationsZilinaSlovak Republic

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